What is a Homestead Credit for low-income senior citizens and disabled persons?

North Dakota's Homestead Tax Credit Program (NDCC 57-02-08.1) provides assistance to low-income senior citizens and disabled persons in making their property tax payments. Depending on their qualifications, a tax payer can save between 20-100% on their property taxes, up to a maximum taxable value of $125,000. A property owner must be 65 years of age or older during the year in which the application is made unless that person is permanently and totally disabled. The owner can't have assets in excess of $500,000, including the value of any assets gifted or otherwise divested within the last three years.

North Dakota Law NDCC 57-02-08(20) provides that land, fixtures, buildings and improvements up to the amount of $150,000 when owned and occupied as a homestead by a disabled veteran of the United States Armed Forces who was honorably discharged or who has been retired from the armed forces with an armed forces service-connected disability of 50% or greater, or is the unremarried surviving spouse of such a veteran may receive an exemption on their real estate taxes.

A copy of the veteran's DD214 showing that the veteran was honorably discharged from active military service

A certificate from the Department of Veteran's Affairs certifying to the percentage of disability

The exemption is automatically renewed annually. However, the veteran or the veteran's unremarried spouse must refile if that person sells the property, or no longer claims it as a primary place of residence or if the veteran dies or receives a change in the percentage of the certified rated service-connected disability.

North Dakota's Homestead Tax Credit Program (NDCC 57-02-08.1) provides assistance to low-income senior citizens and disabled persons in making their property tax payments. Depending on their qualifications, a tax payer can save between 20-100% on their property taxes, up to a maximum taxable value of $125,000. A property owner must be 65 years of age or older during the year in which the application is made unless that person is permanently and totally disabled. The owner can't have assets in excess of $500,000, including the value of any assets gifted or otherwise divested within the last three years.

According to NDCC 57-02-08(22), all or any part of fixtures, buildings, and improvements upon any non-farmland up to a valuation of $160,000, owned and occupied as a home by a blind person may be exempt from residential property taxes. Residential homes owned by the spouse of a blind person, or jointly owned by a blind person and spouse, shall also be exempt within the limits of this subsection as long as the blind person resides in the home. For purposes of this subsection, a blind person shall be defined as one who is totally blind, has visual acuity of not more than 20/200 in the better eye with correction, or whose vision is limited in field so that the widest diameter subtends an angle no greater than twenty degrees.

The exemption provided by this subsection extends to the entire building classified as residential, and owned and occupied as a residence by a person who qualifies for the exemption as long as the building contains no more than two apartments or rental units which are leased. Besides completing an application form, first-time applicants for this exemption must provide the Assessor with a copy of a doctor's certificate stating that the person is legally blind according to the NDCC.

The Renaissance Zone program is a tool to help cities revitalize their communities. By offering both state and local tax incentives for five years, both residents and business owners are provided with an incentive to invest in the community. This program is unique in that cities develop handcrafted development plans that address each city's specific goals.

An appraisal is an estimate of the price that most people would likely pay for your house in its present condition. The average appraisal will take 15 to 20 minutes and will involve an outdoor and indoor inspection. Your annual property tax is based on this estimate of value.

The Assessor places a value, or appraises, all property in the city. These valuations determine the distribution of the property tax burden, not the total amount of taxes paid in the city. The determining factor of whether your taxes will increase or decrease is how the current assessed valuation relates to today's market value. The city conducts periodic reappraisals to assure that changes affecting market value are reflected in your assessed value. Any changes that occur from this reappraisal will not take affect until the tax bill you receive the following December.

According to NDCC 57-02-08 (20), any permanently and totally disabled person who is permanently confined to use of a wheelchair, or, if that person is deceased, the unmarried surviving spouse of a permanently and totally disabled person is eligible for the wheelchair exemption. If the spouse of a permanently and totally disabled person owns the homestead or if it is jointly owned by them, the same reduction in assessed valuation applies as long as both reside thereon.

The provisions of this subdivision do not reduce the liability for special assessments levied upon the homestead. The phrase permanently confined to use of a wheelchair means that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that physician selected by the local governing board has so certified. The maximum benefit may not exceed $4,500 taxable value, because a homestead is limited to $100,000 market value (see NDCC 47-18-01). First-times filers for this exemption must provide the Assessor with a copy of a doctor's certificate stating that the person is permanently confined to use of a wheelchair according to the NDCC. Afterwards our office will annually send an application to all the persons who received the wheelchair exemption in the previous year. The doctor's certificate does not need to be filed annually but the application form does. The application form used is the basic Property Tax Exemption application.

The City of West Fargo is committed to encouraging the creation of high-quality, affordable housing for its residents through the low-income housing tax credit (LIHTC).

Historically, the City preferred private townhome-style apartments over the larger box style. Additionally, when the preferred style apartments enter into rent restrictions for lower income persons, the City will consider a 15-year Payment in Lieu of Taxes (PILOT) in conjunction with the LIHTC provided by the federal government.

While there is a set of guidelines especially formulated for the LIHTC program, the application is the same as the new industry/PILOT application. The qualified project must file an annual report each December to be eligible for the exemption. The report must reflect the amount of rent charged for the project. The exemption will run for a 15-year period if the rent stays at the specified levels.

The West Fargo Economic Development Advisory Committee will review the application and make a recommendation to the West Fargo City Commission.

For more information on applying for the exemption, please visit the City's Economic Development website.

The unpaid balance of special assessments, or uncertified balance, is the balance that remains after the yearly installment is sent to Cass County for payment. The special assessment balance for properties in West Fargo are available on the Assessor website. Be sure to follow the on-screen instructions for entering the parcel number or address correctly.

If you intend to pay off your specials, please contact the Finance department or fill out the Special Assessment Payoff Request form to obtain the actual pay-off dollar amount, as interest accrues on this balance monthly. Interest charges may be less if prepaid. Partial payments are accepted. There are no specials payments accepted between October 15th and November 1st to allow for the completion of certification of specials installments to Cass County. If you have questions about pending special assessments contact the City Engineer.

Payments may be made in cash, check or money order made payable to the City of West Fargo. Payments may be made in person (from 8 a.m. to 5 p.m.) or by mail to:

City of West Fargo

800 4th Avenue E, Suite 1

West Fargo, ND 58078

Please note: The City of West Fargo does not have the information for the Sheyenne Diversion. The Sheyenne Diversion information may be obtained by calling (701) 298-2381.